XInvoice becomes mandatory in Germany

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  • XInvoice becomes mandatory in Germany

XInvoice becomes mandatory in Germany

The basis for the Europe-wide harmonisation of electronic invoices is the EU Directive RL 2014/55/EU (EU Directive on Electronic Invoicing for Public Contracts) of 26.5.2015. The EU Directive obliges all Member States to publish the necessary decrees for e-invoice processing. The Directive provides for a transitional period of 30 months in which the Member States must have implemented the enactments for the receipt of e-invoices.

E-bill Act
With the E-Invoice Act (1.12.2016), the Federal Government implemented the EU requirement "2014/55/EU" on electronic invoicing in public procurement and defined it in more detail with the E-Invoice Regulation.

E-Invoice Regulation
On 6.9.2017, the Federal Cabinet adopted the E-Invoicing Regulation (E-Rech-VO). The E-Rech-VO stipulates that in future invoices to authorities and institutions of the federal administration are to be issued electronically as far as possible. For the Federal Republic of Germany, the E-Rech-VO defines various implementation dates for the introduction of the XInvoice.

By 27.11.2018, the federal government must create the technical prerequisites for the acceptance of e-bills. This only concerns federal ministries and supreme federal authorities.

Sub-central contracting authorities will only be obliged to do so by 27.11.2019.


Invoice recipient

Invoicing party


XInvoice ready for acceptance

§ Section 159 (1) numbers 1 to 5 of the Act against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen)

  • Supreme Federal Authority
  • Constitutional body of the Confederation

XInvoice possible



XInvoice ready for acceptance

Sub-central contracting authorities, sector contracting authorities and concession grantors

  • Public clients
  • No "Supreme Federal Authority" or "Federal Constitutional Body"

XInvoice possible




XInvoice binding

§ Section 14(1) of the Civil Code

  • All companies


The Standard - XInvoice

The basis of this regulation is the so-called XInvoice standard, a pure XML data set format. XInvoice complies with the specifications of CEN (CEN = European Committee for Standardisation - French: Comité Européen de Normalisation). CEN has specified the semantic data model and a list of permitted syntaxes for Europe. The German XInvoice specification v.1.1 was adopted by the IT Planning Council.

The published guideline only applies to B2G business (Business-to-Government). Thus, invoicing the XInvoice is only mandatory for invoicing public clients


Der Empfangsweg für die XRechnungen in der öffentlichen Verwaltung wird ein Portal sein. Am Portal müssen sich die Rechnungsteller registrieren, um die XRechnung über verschiedene Wege an den öffentlichen Auftraggeber zu übermitteln. Die Adressierung des Rechnungsempfängers über das Portal erfolgt anhand eines eindeutigen Kriteriums – der Leitweg-ID – welche Teil des strukturierten Formats der XRechnung ist.

Are you ready to receive XBills?

Fink IT-Solutions supports you in the conceptual design, implementation and integration of XInvoices.

Extension of SAP Invoice Management for XInvoices

With SAP Invoice Management electronic invoices can be processed like XInvoices. Fink IT-Solutions offers besides a SAP Invoice Management - "Extension for Public Administrations" also the expertise to make your public authorities ready for XInvoices.

Sending XInvoices

XInvoices can reach the contracting authority in different ways:

- Portal - manual input

- E-mail - XInvoice

- Web service - XInvoice (PEPPOL)

The Federal Government and various Länder use central portals for communication with suppliers.

- ZRE - Portal

- OZG-RE portal


With the SAP Document Compliance solution, XInvoices can be generated from SAP SD, FI, I-SU and transferred to the PEPPOL network via the Access Point.


Our services

  • Analysis and conception of invoice processing for XInvoices
  • Adapter for SAP Invoice Management for XInvoices
  • Implementation of SAP Invoice Management and XInvoice


We will be happy to help you personally.